Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
Municipality directoryEvidence note 01 Evidence note 02
2023/24 2022/23 2021/22 2020/21 2019/20 2018/19 2017/18 2016/17 2015/16 2014/15 2013/14 2012/13 2011/12 2010/11
Free State / B / FS191
Setsoto
A closer look at the financial evidence behind your local government.
Reported expenditureR 886,8M2024/25
Reported revenueR 762MRevenue is not necessarily cash collected
Maintenance ratio0,835%Repairs and maintenance relative to the asset base
Cash coverage3,628 monthsLiquidity indicator
Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 774,2M | R 638,2M |
| 2023/24 | R 844,5M | R 672,1M |
| 2024/25 | R 886,8M | R 762M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,402% |
| 2023/24 | 0,792% |
| 2024/25 | 0,835% |
Where expenditure goes
Eight largest reported categories are shown individually. All remaining reported categories are summed as “Other”; the exact data table lists each source category.
View exact figures
| Category | Expenditure |
|---|---|
| Electricity | R 142 980 064,00 |
| Water Distribution | R 140 066 348,00 |
| Solid Waste Removal | R 90 214 055,00 |
| Roads | R 85 612 558,00 |
| Sewerage | R 79 555 178,00 |
| Housing | R 74 035 497,00 |
| Mayor and Council | R 72 503 837,00 |
| Finance | R 37 996 381,00 |
| Security Services | R 28 845 659,00 |
| Human Resources | R 20 143 164,00 |
| Administrative and Corporate Support | R 19 763 074,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 16 408 032,00 |
| Sports Grounds and Stadiums | R 12 046 297,00 |
| Police Forces, Traffic and Street Parking Control | R 9 845 918,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 8 829 649,00 |
| Property Services | R 8 662 530,00 |
| Asset Management | R 7 459 078,00 |
| Information Technology | R 6 176 233,00 |
| Governance Function | R 4 738 449,00 |
| Project Management Unit | R 4 508 306,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 291 149,00 |
| Legal Services | R 3 993 372,00 |
| Fleet Management | R 2 266 476,00 |
| Supply Chain Management | R 2 225 765,00 |
| Disaster Management | R 1 818 665,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 252 740,00 |
| Fire Fighting and Protection | R 537 008,00 |
| Risk Management | R 72 662,00 |
| Water Treatment | -R 14 270,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceOutstanding
Audit evidenceAdverse opinion
Audit evidenceAn audit opinion assesses financial reporting and compliance. It does not certify service delivery or rule out all wrongdoing.
Trace each indicator
The evidence behind the view.
| Indicator | Reported value | What it tells you | Evidence |
|---|---|---|---|
| Repairs and maintenance | 0,835% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,628 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -16,382% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |